I found the tutorial of this owl on Japanese or Chinese site. Unfortunately I can not find the link to the tutorial. If anyone finds it can give me the link and I post it here, thanks.
This owl is very cute and easy to realize. Can be customized with different fabrics and for the eyes you can use many materials (buttons, felt, beads).
It can also be realized in many different sizes, the larger can become a toy or a pillow. The measure that I use is perfect to create some fancy keychains or pins.
Hope you understand!